Following is the complete sections of the Sales Tax Act, 1990 updated up to June 30, 2001 after incorporating changes brought through Finance Act, 2001.
Section 2: Definitions of Sales Tax Act, 1990
Section 3: Chargeability of sales tax at 17% on supply of goods
Section 3B: Overcharging of tax to be deposited in national kitty
Section 4: Zero rated tax under sales tax law
Section 5: Applicable tax rates to be charged under sales tax law
Section 6: Sales Tax Law explains time of payment
Section 7: Determination of tax liability for supplies
Section 7A: Levy and collection of tax on goods
Section 8: Tax credit on certain supplies not allowed
Section 8A: Joint, several liability in tax default
Section 8B: Provision for input tax adjustment
Section 9: Issuance of debit, credit notes on tax adjustment
Section 10: Refund of input
Section 11: Assessment and recovery of tax not levied
Section 11A: Short paid amounts recoverable without notice
Section 11B; Assessment giving effect to an order
Section 11C: Powers of tax authorities to modify orders
Section 13: Sales Tax exemption
Section 14: Sales Tax registration for making supplies
Section 21: De-registration under Sales Tax Act
Section 21A: FBR’s power to issue sales tax Active Taxpayers List
Section 22: Record keeping under sales tax act
Section 23: Issuing tax invoice must for supplier
Section 24: Taxpayers require to retain record of past six years
Section 25: Commissioner empowered to access sales record
Section 25A: IR officer authorized to obtain sample for sales tax
Section 25AA: IR officers may determine fair price in transactions
Section 26: Filing sales tax returns mandatory for registered persons
Section 27, 28 and 29: Filing of special, final returns under Sales Tax Act
Section 30: Appointment of FBR officers for exercising sales tax law
Section 30A: Intelligence officers empowered to exercise sales tax law
Section 30B, 30C, 30D, 30DD, 30DDD: Formation of Directorates under Sales Tax Act
Section 30E: Powers and functions of directorates
Section 31 and 32: Powers, delegation of powers by Inland Revenue officials
Section 32A: FBR authorized to appoint special panels for tax audit
Section 33: Penalty for failure in filing sales tax return
Section 33(2): Penalty for non issuance of sales tax invoice
Section 33(3): Penalty for issuing unauthorized sales tax invoice
Section 33(4): Penalty for failure to notify changes in registration details
Section 33(5): Three-year jail for defaulting sales tax payment
Section 33(6): Penalty for repeated miscalculation in sales tax return
Section 33(7): Imprisonment for selling goods without tax registration
Section 33(8): Penalty for failure to maintain sales tax record
Section 33(9): Up to Rs50,000 penalty for obstructing access to records
Section 33(10): Taxpayers to pay penalty on failure to provide information
section 33(11): Three-year jail for making false statement under tax law
Section 33(12): Imprisonment of 5yrs for denying access to FBR officials
Section 33(13): Imprisonment of five years for fraud under sales tax
Section 33(14): Penalty for violating embargo placed on goods removal
Section 33(15-21): Penalties under Section 33 (15-21) of Sales Tax Act
Section 33(22): Imprisonment for unauthorized access to tax system
Section 33(23): Penalty for selling cigarettes with counterfeit tax stamps
Section 33(24-25): Imprisonment for retailers on tax integration failure
Section 33(26): Penalty on failure to print retail price
Section 33(27): Penalty for bringing goods illegally into Pakistan
Section 33(28): Penalty for denying information sharing
Section 33A: Tax officials may face criminal proceedings under ST Act
Section 34: Default surcharge for failure in timely tax payment
Section 34A: Exemption from penalty and default surcharge
Section 37: Power to order persons to give evidence and produce documents
Section 37A: Commissioner having power to arrest and prosecute
Section 37B: Procedure for IR officers on arrest of person
Section 37C: Special judges may be appointed under Sales Tax Act
Section 37D: Cognizance of offences by special judges
Section 37E: Special Judge to have exclusive jurisdiction
Section 37F: Provisions of code of Criminal Procedure 1898, to apply
Section 37G and 37H: Sales tax cases may be transferred from special court
Section 37I: Tax authorities may appeal against special court order
Section 38: Tax officials authorized to access taxpayers’ premises
Section 38A: IR officials empowered to call for record
Section 38B: Taxpayers require to produce sales records to IR office
Section 40: IR officers empowered for searches under warrant
Section 40B: Deploying IR officers at taxpayers’ premises
Section 40C: IR officers empowered electronic monitoring of taxpayers
Section 40D: Supply of goods from tax exempt areas
Section 40E: Manufacturers require to obtain brand license
Section 45A: Power of the Board and Commissioner to call for records
Section 45B: Filing appeal under Sales Tax Act
Section 46: Filing appeal before Appellate Tribunal IR
Section 47: Making reference against ATIR decision
Section 47A; How to get relief through alternative dispute resolution
Section 48: Recovery of arrears under sales tax law
Section 49: Ownership transfer or termination of taxable activity
section 49A; Commissioner’s power to notify liquidator of company
Section 50: FBR’s powers to make sales tax rules
Section 50A: FBR may prescribe rules for using computerized system
Section 50B: FBR may implement electronic scrutiny, intimation
Section 51: No bar or suit against order passed in good faith
Section 52: Appearance of authorized representative
Section 52A: Persons may be appointed for filing e-return
Section 53: Recovery of tax from estate of deceased person
Section 55: FBR may issue instructions under Sales Tax Act
Section 56: Service of notices, orders under sales tax act
Section 56A: Agreement for the exchange of information
Section 56AB: Real-time access to information and databases
Section 56B: Information exchange under STA should be confidential
Section 56C: Prize scheme on invoices issued by retailers
Section 57: Rectification of mistake in order made by IR officer
Section 58: Tax liability of winding company
Section 58A: Taxpayers allowed to nominate representatives
Section 58B: Liability and obligations of representatives
Section 59: Tax paid on stocks acquired before registration
Section 60: Powers to deliver certain goods without payment of tax
Section 61: Repayment of tax in certain cases
Section 61A: Repayment of tax to registered persons
Section 62: Drawback allowable on re-export
Section 63: Drawback into use between import and re-export
Section 64: FBR may prohibit drawback in case of foreign territory
Section 65: Exemption of tax not or short levied
Section 66: Refund to be claimed within one year
Section 67: FBR to pay additional amount on delayed sales tax refund
Section 67A: Provision to pay sales tax refunds through bonds
Section 68: Liability of the registered person for the acts of his agent
Section 69: Taxpayers can obtain duplicate sales tax documents
Section 70: Computation of limitation period
Section 71: FBR may issue special procedure under sales tax law
Section 72: Obeying FBR’s orders made mandatory
Section 72A: Section 72A of Sales Tax Act
Section 72B: FBR’s computerized selection for audit
Section 72C and 72D: Reward to IR officials, whistleblowers on tax detection
Section 73: Cash transactions above Rs50,000 not admissible
Disclaimer: PkRevenue.com team has endeavored to provide the actual text of the Sales Tax Act, 1990 updated through Finance Act, 2021. However, PkRevenue.com team is not responsible for any error.
